Union of India v. Dharmendra Textile Processors

306 ITR 277Supreme Court of India2008#136 most cited

What is Union of India v. Dharmendra Textile Processors authority for?

Penalty under Section 271(1)(c) of the Income-tax Act, 1961 is a strict civil liability, and willful concealment is not an essential ingredient for attracting it. The explanation appended to the section indicates this element of strict liability for concealment or furnishing inaccurate particulars of income.

501

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2009 to 2026.

Also referred to as

Union of India v. Dharmendra Textile Processors · 306 ITR 277 · section 271(1)(c) · penalty for concealment · furnishing inaccurate particulars · strict liability · civil liability · willful concealment not required · penalty assessment

Also reported as

174 Taxmann 571212 CTR 432

Sections most often in play

Section 271(1)(c)Section 143(3)Section 115JBSection 37(1)Section 147Section 14ASection 1961Section 148

Issues it is cited on

furnishing inaccurate particulars of incomefurnishing inaccurate particularspenalty u/s 271(1)(c)penalty under section 271(1)(c)concealment of incomesection 274levy of penaltysection 271(1)section 271section 271(1)(c)section 27section 115jb

Judgments citing Union of India v. Dharmendra Textile Processors

ACIT, Circle- 26(2), New Delhi vs. Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi

ITA 8079/DEL/2018[2007-08]Status: DisposedITAT Delhi21 Mar 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1999-2000 Vs. M/S. Vodafone West Ltd. Acit, Circle-26(2), (Thereafter Merged With New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacf1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/S. Vodafone Idea Ltd. Acit, Circle-26(2), (Earlier Known As Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Anil Chachra, Adv. Ms. Ananya Kapoor, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr) Date Of Hearing 06.03.2025 Date Of Pronouncement 21.03.2025 Order Per Satbeer Singh Godara, Jm These Revenue’S Appeals Ita No.7658/Del/2018 & 8079/Del/2018 For Assessment Years 1999-2000 & 2007-08

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 1999-2000 Vs. M/s. Vodafone West Ltd. ACIT, Circle-26(2), (thereafter merged with New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi PAN: AAACF1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/s. Vodafone Idea Ltd. ACIT, Circle-26(2), (earlier known as Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi PAN: AAACB2100P (Appellant) (Respondent) Ass…

ACIT, Circle-26(2), New Delhi vs. Vodafone West Ltd., (Thereafter Merged With Vodafone Mobile Services Ltd.), New Delhi

ITA 7658/DEL/2018[1999-2000]Status: DisposedITAT Delhi21 Mar 2025AY 1999-2000

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1999-2000 Vs. M/S. Vodafone West Ltd. Acit, Circle-26(2), (Thereafter Merged With New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacf1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/S. Vodafone Idea Ltd. Acit, Circle-26(2), (Earlier Known As Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Anil Chachra, Adv. Ms. Ananya Kapoor, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr) Date Of Hearing 06.03.2025 Date Of Pronouncement 21.03.2025 Order Per Satbeer Singh Godara, Jm These Revenue’S Appeals Ita No.7658/Del/2018 & 8079/Del/2018 For Assessment Years 1999-2000 & 2007-08

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 1999-2000 Vs. M/s. Vodafone West Ltd. ACIT, Circle-26(2), (thereafter merged with New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi PAN: AAACF1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/s. Vodafone Idea Ltd. ACIT, Circle-26(2), (earlier known as Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi PAN: AAACB2100P (Appellant) (Respondent) Ass…

Kali Padip Chaudhari Foundation vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITA/21/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…case of Union of India vs. Rajasthan Spinning and Weaving Mills reported in (2009) 13 SCC 448, considered the earlier decision of the Hon'ble Supreme Court in the case of Union of India and Ors vs. Dharmendra Textiles Processors & Ors., reported in [2008] 306 ITR 277 (SC) and held that it goes without saying that for applicability of Section 271(1)(c) of the Act, condition stated therein must exist. The above said decision came up for consideration in the case of Commissioner of Income Tax vs. Reliance Petroproducts Pvt., Ltd., reported in [2010] 322 ITR 158 (SC). On reading of Section 27(1)(c), the Hon'…

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax (Central) Kol-1

ITAT/105/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…case of Union of India vs. Rajasthan Spinning and Weaving Mills reported in (2009) 13 SCC 448, considered the earlier decision of the Hon'ble Supreme Court in the case of Union of India and Ors vs. Dharmendra Textiles Processors & Ors., reported in [2008] 306 ITR 277 (SC) and held that it goes without saying that for applicability of Section 271(1)(c) of the Act, condition stated therein must exist. The above said decision came up for consideration in the case of Commissioner of Income Tax vs. Reliance Petroproducts Pvt., Ltd., reported in [2010] 322 ITR 158 (SC). On reading of Section 27(1)(c), the Hon'…

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITAT/108/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…case of Union of India vs. Rajasthan Spinning and Weaving Mills reported in (2009) 13 SCC 448, considered the earlier decision of the Hon'ble Supreme Court in the case of Union of India and Ors vs. Dharmendra Textiles Processors & Ors., reported in [2008] 306 ITR 277 (SC) and held that it goes without saying that for applicability of Section 271(1)(c) of the Act, condition stated therein must exist. The above said decision came up for consideration in the case of Commissioner of Income Tax vs. Reliance Petroproducts Pvt., Ltd., reported in [2010] 322 ITR 158 (SC). On reading of Section 27(1)(c), the Hon'…

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITAT/107/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…case of Union of India vs. Rajasthan Spinning and Weaving Mills reported in (2009) 13 SCC 448, considered the earlier decision of the Hon'ble Supreme Court in the case of Union of India and Ors vs. Dharmendra Textiles Processors & Ors., reported in [2008] 306 ITR 277 (SC) and held that it goes without saying that for applicability of Section 271(1)(c) of the Act, condition stated therein must exist. The above said decision came up for consideration in the case of Commissioner of Income Tax vs. Reliance Petroproducts Pvt., Ltd., reported in [2010] 322 ITR 158 (SC). On reading of Section 27(1)(c), the Hon'…

M/S. Rukmani Engineering Works, (Now Rukmani Infra Projects Pvt. Ltd., Odisha vs. The Dy. CIT- Circle- Korba, Korba(Cg)

In the result, appeal filed by the assessee firm being devoid and bereft of any merit is dismissed in terms of our aforesaid observations

ITA 81/RPR/2014[2008-09]Status: DisposedITAT Raipur21 Jan 2025AY 2008-09

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2014 "नधा"रण वष" / Assessment Year : 2008-09 M/S. Rukmani Engineering Works (Now Rukmani Infra Projects Pvt. Ltd.) Mig-384, Svbp Nagar, Jamnipali, Korba (C.G.) Pan: Aaifr4667G

For Appellant: NoneFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 143Section 251Section 40

…,975/- and it was also admitted in course of appellate proceedings for quantum appeal that the expenses were prima-facie inadmissible. In such circumstances of the case, the ratio of Dharmendra Textile Processors & Others Vs. Union of India reported in (2008) 306 ITR 277 (SC) is clearly applicable for concealment of real income which was very well within the knowledge of the appellant at the time return was filed and refund was claimed. Also, reliance is placed in the decision of the Hon'ble High Court of Chhattisgarh in the case of Chandra Prasad Liquor Vs. CIT reported in (2009) 227 CTR 409. In this case, the a…

ITO (It), Ward 2(1), Chennai vs. Rohitkumar Nemchand Piparia, Chennai

The appeal stands allowed for statistical purposes

ITA 1326/CHNY/2023[2008-09]Status: DisposedITAT Chennai31 Dec 2024AY 2008-09

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1326/Chny/2023 (िनधा*रण वष* / Assessment Year: 2008-09) Income Tax Officer Shri Rohitkumar Nemchand Piparia बनाम International Taxation Ward-2(1), #34 (Old #77), Meddox Street, / Vs. Chennai. Choolai, Chennai-600 112. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Akzpp-0661-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Assessee By : Shri T. Banusekar & Ms.Samyuktha Banusekar (Advocates) - Ld. Ars " थ"कीओरसे/Revenue By : Shri Nilay Baran Som (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 07-10-2024 घोषणाकीतारीख /Date Of Pronouncement : 31-12-2024 आदेश / O R D E R

For Appellant: Shri T. Banusekar & Ms.SamyukthaFor Respondent: Shri Nilay Baran Som (CIT) - Ld. DR
Section 143(3)Section 148Section 271(1)(c)

…c). The Ld. CIT-DR further submitted that after the omission of words 'deliberately' from section 271(1)(c) of the Act, the intention of the assessee is not to be proved by the revenue. As concluded by Hon'ble Supreme Court in the case of Dharmendra Textiles (306 ITR 277), penalty u/s.271 (1) (c) is a civil liability. 4. The Ld. AR, on the other hand, has stated that responsibility to ensure payment of entire tax on Short Term Capital Gains was on the remitter banker. As a non-resident of more than 40 years, the assessee reasonably presumed that the entire TDS payment was deducted by the deductor and there was no…

Deputy Commissioner of Income Tax, (Exemptions), Circle-1, Bengaluru vs. Rashtrotthana Parishat, Bengaluru

In the result, the appeal filed by the Revenue is allowed

ITA 1666/BANG/2024[2017-18]Status: HeardITAT Bangalore30 Dec 2024AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017=18

For Appellant: Ms. Neera Malhotra CIT-D.RFor Respondent: Sri Prakash Shridhar Hegde, CA
Section 11Section 11(6)Section 250Section 270ASection 274

…s. This means that someone can be held accountable for the deed itself, regardless of whether they intended to commit the crime. We relying on the judgment of the Supreme Court in the case of Union of India v. Dharamendra Textile Processors reported in (2008) 306 ITR 277 (SC). The relevant observations are reproduced below for ease of reference- “33. This Court in a catena of decisions has held that mens rea is not an essential element for imposing penalty for breach of civil obligations : (a) Director of Enforcement v. MCTM Corpn. (P.) Ltd. [1996] 2 SCC 471 (SCC pp. 478 & 480-81, paras 8 & 12-13) "8. It is thus…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7366/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Nov 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1008/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 8081/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4716/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2893/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6332/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

M/S. Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1009/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Nov 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Dy. Commissioner of Income Tax, Central Circle-1, Auranagbad., Aurangabad vs. Shreehari Associates Pvt Ltd, Aurangabad

The appeals of the REVENUE are ALLOWED

ITA 410/PUN/2024[2019-20]Status: DisposedITAT Pune26 Nov 2024AY 2019-20

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’]
Section 131Section 132Section 143(3)Section 153ASection 250Section 253(2)Section 271(1)(c)Section 36(1)(va)

…ct since shown complied and remained undisputed, and the penal provisions being a civil liability calling no act of or ingredient for wilful concealment as laid by Hon’ble Supreme Court vide 25 in the case of ‘UOI Vs Dharmendra Textile Processors’ reported in 306 ITR 277 (SC), the penalty imposed u/s 271AAB also deserves to be sustained on similar observation. Nothing contrary has been shown to us in the present facts which would warrant diversion from the view fortified by the Hon’ble Supreme Court in ‘K P Madhusudan Vs CIT’ & ‘MAK Data Pvt Ltd Vs CIT’ (Supra). Apropos, in view of the aforesaid discussion and fo…

Dy. Commissioner of Income Tax, Central Circle-1, Aurangabad vs. Shreehari Associates Pvt Ltd, Aurangabad

The appeals of the REVENUE are ALLOWED

ITA 408/PUN/2024[2014-15]Status: DisposedITAT Pune26 Nov 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’]
Section 131Section 132Section 143(3)Section 153ASection 250Section 253(2)Section 271(1)(c)Section 36(1)(va)

…ct since shown complied and remained undisputed, and the penal provisions being a civil liability calling no act of or ingredient for wilful concealment as laid by Hon’ble Supreme Court vide 25 in the case of ‘UOI Vs Dharmendra Textile Processors’ reported in 306 ITR 277 (SC), the penalty imposed u/s 271AAB also deserves to be sustained on similar observation. Nothing contrary has been shown to us in the present facts which would warrant diversion from the view fortified by the Hon’ble Supreme Court in ‘K P Madhusudan Vs CIT’ & ‘MAK Data Pvt Ltd Vs CIT’ (Supra). Apropos, in view of the aforesaid discussion and fo…

Dy.Commissioner of Income Tax, Central Circle-1, Aurangabad vs. Shreehari Associates Private Limited, Aurangabad

The appeals of the REVENUE are ALLOWED

ITA 407/PUN/2024[2013-14]Status: DisposedITAT Pune26 Nov 2024AY 2013-14

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’]
Section 131Section 132Section 143(3)Section 153ASection 250Section 253(2)Section 271(1)(c)Section 36(1)(va)

…ct since shown complied and remained undisputed, and the penal provisions being a civil liability calling no act of or ingredient for wilful concealment as laid by Hon’ble Supreme Court vide 25 in the case of ‘UOI Vs Dharmendra Textile Processors’ reported in 306 ITR 277 (SC), the penalty imposed u/s 271AAB also deserves to be sustained on similar observation. Nothing contrary has been shown to us in the present facts which would warrant diversion from the view fortified by the Hon’ble Supreme Court in ‘K P Madhusudan Vs CIT’ & ‘MAK Data Pvt Ltd Vs CIT’ (Supra). Apropos, in view of the aforesaid discussion and fo…

Man Equipment Co. P.Ltd, Mumbai vs. DCIT Cen Cir 37, Mumbai

In the result, the appeal filed by the assessee is dismissed

ITA 5144/MUM/2015[2008-09]Status: DisposedITAT Mumbai25 Nov 2024AY 2008-09

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhrim/S. Man Equipment Co. V/S. Dcit, Central Circle-37 Pvt. Ltd. बनाम Mumbai 69, Svp Road, Dongri, Mumbai-400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacm9716E Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: NoneFor Respondent: Shri. B. Laxmi Kanth
Section 132Section 132(4)Section 143(3)Section 153ASection 250Section 271(1)Section 271(1)(c)Section 276C

…u/s.271(1)(c) of the Act. In the first place, it deserves to be noted that mens rea is no longer an essential ingredient for the levy of penalty u/s 271(1)(c) as held by the Hon'ble Apex Court in Union of India & ors. v. Dharamendra Textile Processors & ors. 306 ITR 277 (SC). It has been held that the objective behind enactment of Section 271(1)(c) is to provide remedy for loss of revenue and that such a penalty is a civil rather than a quasi-criminal liability and, therefore, wilful or conscious concealment is not an essential ingredient for attracting civil liability as is the case in the matter of prosecution…